The Official Report is a written record of public meetings of the Parliament and committees.
The Official Report search offers lots of different ways to find the information you’re looking for. The search is used as a professional tool by researchers and third-party organisations. It is also used by members of the public who may have less parliamentary awareness. This means it needs to provide the ability to run complex searches, and the ability to browse reports or perform a simple keyword search.
The web version of the Official Report has three different views:
Depending on the kind of search you want to do, one of these views will be the best option. The default view is to show the report for each meeting of Parliament or a committee. For a simple keyword search, the results will be shown by item of business.
When you choose to search by a particular MSP, the results returned will show each spoken contribution in Parliament or a committee, ordered by date with the most recent contributions first. This will usually return a lot of results, but you can refine your search by keyword, date and/or by meeting (committee or Chamber business).
We’ve chosen to display the entirety of each MSP’s contribution in the search results. This is intended to reduce the number of times that users need to click into an actual report to get the information that they’re looking for, but in some cases it can lead to very short contributions (“Yes.”) or very long ones (Ministerial statements, for example.) We’ll keep this under review and get feedback from users on whether this approach best meets their needs.
There are two types of keyword search:
If you select an MSP’s name from the dropdown menu, and add a phrase in quotation marks to the keyword field, then the search will return only examples of when the MSP said those exact words. You can further refine this search by adding a date range or selecting a particular committee or Meeting of the Parliament.
It’s also possible to run basic Boolean searches. For example:
There are two ways of searching by date.
You can either use the Start date and End date options to run a search across a particular date range. For example, you may know that a particular subject was discussed at some point in the last few weeks and choose a date range to reflect that.
Alternatively, you can use one of the pre-defined date ranges under “Select a time period”. These are:
If you search by an individual session, the list of MSPs and committees will automatically update to show only the MSPs and committees which were current during that session. For example, if you select Session 1 you will be show a list of MSPs and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of MSPs and committees will update to show the information that was current at that time.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 4037 contributions
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
Does that answer your question, Michael?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
I was going to ask you about capital expenditure. I do not like to interrupt you in free flow, but I also asked about behavioural change. For example, what would the impact on people be if the Scottish Government decided that, because, politically, it would be very difficult to cut spending or whatever, it would have to hit the 1 or 2 per cent of the highest taxpayers? You talked about people who are just over the threshold of the higher marginal rate. What impact would it have on them?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
Will that be impacted by the United Kingdom Internal Market Act 2020?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
I think that it will be a theme that everyone will talk about areas that we could spend more money in but no one will say that we should spend less on other areas.
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
Stuart, you have been very patient.
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
Philip Whyte is the only other witness who has indicated to come in. If anyone else wants to come in, do not be shy. Put your hand up.
Philip, you were nodding a lot at what Ruth Boyle was saying. One thing that the economists said was that wealth taxes are complex and can take several years to implement. We are looking at the budget for 2024-25. Even assuming that we thought that wealth taxes were appropriate and could be implemented, what kind of time are we talking about and what can be done for the forthcoming tax year, which is the one that is staring us in the face now?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
I have a few other things that I would like to ask about, but I want to let colleagues in, so I am just going to ask one more question, which is on an issue that we have not touched on yet: transparency.
João, I will stick with you. You said in your response that
“A more forthcoming approach from the Scottish Government to the publication of financial memoranda for the Committee’s scrutiny”
would be an improvement. I wonder whether you can talk about that, as that clearly has a direct impact on the committee’s work.
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
I am sorry—I was asking that question to Professor Bell.
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
The obvious one is the additional room supplement or bedroom tax. The Scottish Government has been mitigating that for years, but I do not see much transparency in that respect. That is just one thing that it is mitigating. What should it do to try to make that sort of thing more transparent in the budget?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Kenneth Gibson
Folks, we continue our evidence taking on the sustainability of Scotland’s finances with a round-table discussion. I welcome to the meeting Adam Stachura, head of policy and communications at Age Scotland; Dr Judith Turbyne, chief executive of Children in Scotland; Philip Whyte, director of the Institute for Public Policy Research Scotland; Stuart Hay, director of Living Streets Scotland; Ruth Boyle, policy and campaigns manager at the Poverty Alliance; Michael Kellet, director of strategy, governance and performance at Public Health Scotland; and Alastair Sim, director of Universities Scotland. I thank everyone for their written submissions.
Rather than my asking a whole load of different questions, I will ask only one, which will be to Ruth Boyle, to kick us off. Anyone who wants to comment on what Ruth has said, please let me know. We will buzz around the table so that everyone gets the maximum opportunity to speak. I will come in only as and when, which will not be very often. That will satisfy John Mason, because he is always moaning about how much I speak at these events.
Ruth, your very detailed and excellent submission is called “The case for fair tax reform in Scotland”. You will have heard some of what the economists said earlier in the meeting. In your submission, you say that it is important that
“critical national priorities cannot be sacrificed due to a lack of funds”.
You talk about
“new and improved forms of local taxation that target under-taxed wealth, as well as business and polluters.”
You call for
“a fundamental rethink, from scratch, of how the Income Tax system can be best designed”.
You call for a
“cross-party process to replace the current Council Tax”.
You call for “a local inheritance tax” and a “local payroll tax”.
The economists said that we have a small, finite group of people who pay a very high proportion of tax in Scotland, and they have real concerns about behavioural impact, for example, if we were to decide to go down the road of increasing taxes significantly. How can we deliver what the Poverty Alliance wants to deliver on its social policy? How can we fund those objectives, given the constraints that the economists presented to us, not only the fiscal gap that the Scottish Government has now but the impact on higher taxpayers should some of these policies be implemented? Higher taxpayers might leave Scotland, they might decide to work less or they might engage in more avoidance.